Ebook: Taxation and Social Security in Agriculture.
Author: OECD
- Tags: Agriculture -- Taxation -- OECD countries, Agriculture -- Economic aspects -- OECD countries, Farmers -- OECD countries, Social security -- OECD countries, Agriculture -- Economic aspects, Agriculture -- Taxation, Farmers, Social security, OECD countries
- Year: 2005
- Publisher: Organisation for Economic Co-operation and Development
- City: OECD countries., Paris
- Language: English
- pdf
This study catalogues the treatment of farmers within the tax and social security systems of a large number of OECD countries - knowledge of which has been very scarce up to now. The conceptual basis for deciding what constitutes a concession conferring financial benefit to the farmer is discussed and estimates of the values of those concessions are reported in the few cases where they have been found. Many Read more...